Topic Summary

Foreign students and scholars fall into one of three statuses for tax purposes:

• Resident alien
• Nonresident alien
• Dual-status alien

Each status has different filing requirements.

Resident aliens are generally subject to the same federal income tax filing requirements as U.S. citizens.

Taxpayers who are dual-status resident aliens at the end of the calendar year must:

• File Form 1040 and mark it "Dual-Status" on top of the form, and
• Include a statement using Form 1040NR or Form 1040NR-EZ and mark it "Dual-Status Statement"
• Do not sign Form 1040NR or 1040NR-EZ. The return and statement are filed with the Internal Revenue Service Center, Austin, TX. 73301-0215 U.S.A.

A taxpayer who is a dual-status nonresident alien at the end of the calendar year must:

• File Form 1040NR or Form 1040NR-EZ and mark it "Dual-Status" on top of the Form, and
• Include a statement using Form 1040 and mark it "Dual-Status Statement"
• Do not sign Form 1040. The return and statement are filed with the Internal Revenue Service Center, Austin, TX. 73301-0215 U.S.A.

Nonresidents who are temporarily in the U.S must file a return if they have income that is subject to withholding, even if no tax was withheld.

It is recommended that nonresident aliens file a tax return if they have a filing requirement, even if they are not interested in or eligible for a refund.